scholarly journals Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Subsektor Makanan dan Minuman yang Terdaftar di BEI 2015-2018

2021 ◽  
Vol 23 (2) ◽  
pp. 109-119
Author(s):  
Anggun Wimidhati ◽  
Iin Indarti ◽  
Wenny Ana Adnanti

The purpose of this study was to analyze the effect of liquidity, leverage, and profitability on firm value of food and beverage companies listed on the Indonesia Stock Exchange period 2014-2018. The population were 72 and the sample were 40 companies. This study used the technique of classical assumption test and multiple linear regression analysis. Partial results of research showed that liquidity did not affect firm value, leverage had a significant positive effect on firm value, profitability had significant positive effect on firm value.

2020 ◽  
Vol 3 (2) ◽  
pp. 91-96
Author(s):  
Irma Sari Permata ◽  
Mulyadi

The purpose of this study is to analyze the company’s micro factors such as liquidity (CR), solvency (DER) as well as macro factors, namely interest rates to firm value (Tobin’Q) so that they can assess the development of good company conditions. The companies studied were manufacturing companies listed on the Indonesia Stock Exchange in period of 2014 – 2018. The method of this research was explanatory research. Samples were taken by purposive sampling from a population of manufacturing companies that met the sample criteria. The analysis used is multiple linear regression analysis. The results showed that liquidity and dividends had a significant positive effect on firm value, while solvency did not support the hypothesis. Implications and suggestions are discussed in the article.


2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.


2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.


2019 ◽  
Author(s):  
novi yanti

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.


Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.


2021 ◽  
Vol 6 (4) ◽  
pp. 311-316
Author(s):  
Lalu Heri Saputra Jaya ◽  
Eny Ariyanto

This study aims to analyze the effect of vigor, dedication and absorption on the employee performance of PT Garuda Indonesia Cargo. The object of this study is the employees of PT Garuda Indonesia at the Head Office Cargo Directorate, which is located in the Cargo Area of Soekarno-Hatta Airport. The population of this study is 93 employees of PT Garuda Indonesia at the Head Office Cargo Directorate. The sampling method used is a census sample. Therefore, the sample of this study is 93 employees. Multiple linear regression analysis is used in this study with the help of the SPSS application version 26. The results of this study indicate that simultaneously, vigor, dedication and absorption have a positive and significant effect on employee performance. Partially, both vigor and dedication have a significant positive effect on employee performance. Meanwhile, absorption has no effect and is not significant. The magnitude of the influence (R Square) of vigor, dedication and absorption on employee performance is 48,1%.


MAKSIMUM ◽  
2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Ika Listyawati ◽  
Rosiana Ramadhan

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.


JEMAP ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 47
Author(s):  
Aria Ahmad Pradana ◽  
Retno Yustini Wahyuningdyah

The purpose of this research is to analyze the effect of discount, bonus pack, in-store display, and store atmosphere towards customer’s impulsive buying decision. The amount of sample in this research is 120. Sampling technique used in this research is purposive sampling and analyzed by multiple linear regression analysis using SPSS version 19. The result showed that discount has a significant and positive effect towards impulsive buying decision; bonus pack has a significant and positive effect towards impulsive buying decision; in-store display has a significant and positive effect towards impulsive buying decision; and store atmosphere has a significant positive effect towards impulsive buying decision.


Author(s):  
I Wayan Gde Wahyu Purna Anggara ◽  
A. A. N. B Dwirandra

This study uses Lintner's (1956) dividend estimation model to test the effect of earnings and leverage on dividend policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange between 2014 to 2016. Sampling research conducted by purposive sampling technique which further collected as many as 52 company samples with 139 observations. This study meets the pre-assumption test required as a requirement to perform multiple linear regression analysis. The results of the analysis show that: (1) earnings has a positive effect on dividend policy, (2) leverage has no negative affect on dividend policy.


2017 ◽  
Vol 10 (2) ◽  
pp. 50
Author(s):  
Larbiel Hadi

This study aims  to determine the effect of financial compensation to the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, the influence of non-financial compensation to the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, the influence of financial and nonfinancial compensation simultaneously to the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan and whether the performance difference between regular employees and contract employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan. The sample in this study amounted to 44 respondents were distributed to the employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan. Data analysis methods used are quantitative analyzes using the validity test, reliability test, test for normality, the assumption of classical test, multiple linear regression analysis and mean difference test. The results of studies using multiple linear regression analysis is financial compensation and a significant positive effect on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, non financial compensation and a significant positive effect on the performance  of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, financial and nonfinancial compensation simultaneously positive and significant effect on the performance of employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan, while the test results by using the average difference is there is no performance difference between regular employees and contract employees of PT. Bank Rakyat Indonesia (Persero) Tbk. Cabang Teluk Kuantan.


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